Illinois · Regulations
Part 423 — CANNABIS PURCHASER EXCISE TAX
15 sections
15 sections
- 86 Ill. Adm. Code 423.100Nature of the Tax
- 86 Ill. Adm. Code 423.105Definitions
- 86 Ill. Adm. Code 423.110Tax Imposed
- 86 Ill. Adm. Code 423.115Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
- 86 Ill. Adm. Code 423.120Collection of Tax
- 86 Ill. Adm. Code 423.125Tax Collected as Debt Owed the State
- 86 Ill. Adm. Code 423.130Return and Payment of Tax by Cannabis Retailer
- 86 Ill. Adm. Code 423.135Registration of Cannabis Retailers
- 86 Ill. Adm. Code 423.140Revocation of Certificate of Registration
- 86 Ill. Adm. Code 423.145Books and Records
- 86 Ill. Adm. Code 423.150Arrest; Search and Seizure Without a Warrant
- 86 Ill. Adm. Code 423.160Search Warrant; Issuance and Return; Process; Confiscation of Cannabis; Forfeitures
- 86 Ill. Adm. Code 423.165Violations and Penalties; Interest
- 86 Ill. Adm. Code 423.170Cannabis Retailers; Purchase and Possession of Cannabis
- 86 Ill. Adm. Code 423.175Administration and Enforcement